SEC Company Response from Universe Pharmaceuticals INC (UPC) (CIK 0001809616) (UPC) — Mar 17, 2021
Universe Pharmaceuticals INC (UPC) (CIK 0001809616)
Date: March 17, 2021 · CIK: 0001809616 · Accession: 0001213900-21-016138
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File numbers found in text: 333-248067
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CORRESP
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Universe Pharmaceuticals INC
VIA EDGAR
Mr. Alan Campbell
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re:
Universe Pharmaceuticals INC
Registration Statement on Form F-1, as amended (File No. 333-248067)
Request for Acceleration of Effectiveness
Dear Mr. Campbell:
In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Universe Pharmaceuticals INC hereby requests
that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended be accelerated to, and that
the Registration Statement become effective at 4:00p.m., Eastern Time, on March 22, 2021, or as soon thereafter as practicable.
Very truly yours,
Universe Pharmaceuticals INC
By:
/s/ Gang Lai
Name:
Gang Lai
Title:
Chief Executive Officer and Chairman of the Board of Directors